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GST Practitioner also known as Tax Practitioner or Tax Advisor, is an integral part of GST compliance. The CGST Act defines the expression ‘GST Practitioner’ as any person who has been approved under section 48(1) and which empowers him to act as such practitioner with respect to furnishing of returns of the registered taxable person.
Section 48 (1) gives powers to the Central Government to make rules on-
The functions of the GST Practitioners on behalf of the registered persons, can be listed as below-
So who may enroll for becoming a GST practitioner. Is there anything called GST Practitioner exam. The relevant section of CGST Act enlightens on the eligibility criteria which provides that any person who-
may enroll himself as a GST practitioner after satisfying the following conditions.
Conditions: A person who intends to enroll as a GST Practitioner is to satisfy the following conditions-
A person who intends to act as GST Practitioner, he has to apply in Form GST PCT – 01 electronically through the common portal.
The officer authorized in this behalf shall, after making such enquiry as he considers necessary either enroll the applicant as GST Practitioner and issue a certificate in Form GST PCT – 02 or reject the application where it is found that the applicant is not qualified to be enrolled as a GST Practitioner.
Any GST practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory.
No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled.
Such person is to pass the said examination within a period one year from the appointed date conducted.
The notification issued by GST council reads that the GST Practitioners to take up the said examination before 31.12.2018. The schedule of examination, syllabus of examination and the website for registration for examination will be notified in due course.
A registered GST Practitioner shall offer following services:
Payment Declaration Form – GST PMT – 08: Definition, Format and Rules